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Capturing the Invisible Wealth in Nonprofits to Overcome Myopic Perceptions
(MDPI, 2020)
Since nonprofits use third-party funds for their activities, they are often perceived as resource managers or spending units, instead of being considered as social wealth generating entities. The aim of this study is to ...
¿Se comportan más éticamente las consejeras que los consejeros de las comisiones de auditoría respecto a la calidad de la información contable?
(Centro de Estudios Financieros, 2018-06)
In this analysis, we aim at investigating how audit committees (ACs) gender diversity impacts on
the quality of financial information, calculated with the opinion that external auditors give firms
in the audit report. ...
Migration networks and return expectations. The case of Romanians in Spain
(2015)
In recent years, studies concerning interpersonal relations and their various implications are increasingly being taken as a basis for analysing the migration process, to determine the nature and impacts of migratory ...
On the stationarity of futures hedge ratios
(Springer, 2020-09-30)
Stationarity of hedge ratios can be viewed as a frst step for portfolio hedging since
it represents that the sensitivity of spot and Future returns follow a process whose
main characteristics do not depend on time. ...
Cost and revenue efficiency in Spanish banking: What distributions show
(Asociación Española de Contabilidad y Administración de Empresas, AECA, 2016)
The literature analysing the efficiency of financial institutions has evolved rapidly over the last 20 years. Most research has focused on the input side, analysing either cost, input technical efficiency or input allocative ...
Hofstede's cultural dimensions and R&D instensity as an innovation strategy: a view from different intitutional contexts
(Springer, 2020-07-22)
The impact of all six of Hofstede’s cultural dimensions (power distance, individualism/collectivism, masculinity/femininity, uncertainty avoidance, long-term/short-term orientation, and restraint/indulgence) on business ...
Exploring in emerging countries corporate social reponsibility reporting and corporate governance mechanisms
(Wiley, 2019)
Within corporate governance, the board of directors plays a major role in improving corporate transparency by increasing the disclosure of corporate social responsibility (CSR) information. In this paper, we analyse the ...
¿Contribuyen los cuestionarios online a mejorar el rendimiento en una evaluación sumativa? Una experiencia en el área de Contabilidad
(Asociación Española de Contabilidad y Administración de Empresas - AECA, 2015)
Son muchas las ventajas de los cuestionarios online como herramienta de evaluación.
Pero, como todas las actividades desarrolladas a través de plataformas virtuales, escapan al control del docente, lo que podría reducir ...
Which estimator to measure local governments’ costefficiency? The case of Spanish municipalities
(Springer Verlag, 2019)
WeanalyseoverallcostefficiencyinSpanishlocalgovernmentsduringthecrisisperiod(2008–2015). To this end, we first consider some of the most popular nonparametricmethods to evaluate local government efficiency, data envelopment ...
Engagement of directors representing institutional investors on environmental disclosure
(John Wiley and Sons, 2018)
This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, ...